Påløpen
Påløpen is a term that can refer to several related concepts, primarily in Norwegian and Swedish, and it generally relates to something running, being in motion, or a period of activity. In a financial context, "påløpen rente" or "påløpne renter" translates to accrued interest. This refers to interest that has accumulated on a loan or investment since the last payment was made, but has not yet been paid out or capitalized. For example, if a bond pays interest semi-annually, the accrued interest is the amount of interest earned between the last coupon payment and a specific date, such as when the bond is sold. This accrued interest is then typically added to the purchase price when the bond changes hands.
Beyond finance, the verb "påløpe" in Norwegian and Swedish means to accrue, accumulate, or run up, often